Ms Anna Morgan:

That is our understanding of the legal position and it is the position we have applied in relation to other reports, including audit reports, which we have conducted over the years.

The Deputy made comments about the time the inquiry has taken. I reiterate some of the comments we made previously and outlined in the annual report that there are a range of quite complex legal issues under consideration in the context of that report. We have considered a vast volume of information, both publicly available and provided to us in the context of those submissions. That includes information that has come not only from the Department itself but information we have had to consider in the context of the use of the PSC by other Departments.

In connection with the further steps to be taken, it is vital that we follow fair procedures in each and every inquiry and investigation that we conduct and do not short-circuit those procedures. That involves allowing the right to be heard to the party that will be impacted by any decision or outcome of our investigation process. That applies as much to Departments as it does to any private or commercial actor. The need to allow the opportunity for submissions to be made where there might be findings in respect of the law is an essential element of the steps we have to take in any investigation or inquiry.